Currently, all CPE and networking events are offered virtually only. Visit our updated catalog »

Webinar (CA): Fiduciary Taxation: Back to Basics—Part 4 of 4

Description

This final webcast in the Form 1041 Back to Basics series focuses on the special rules that apply when a fiduciary entity incurs alternative minimum tax (AMT), qualifies for the IRC Sec. 199A deduction, or terminates. Often the underlying statute is written for individual taxpayers and the fiduciary or adviser must apply the statute to the special rules and calculations that determine fiduciary taxation.

Learning Objectives

• Review AMT Taxation for Fiduciary Entities • Understand Fiduciary Taxation on an AMT Basis • Apply IRC Sec.199A to Fiduciary Entities
• Review Special Issues on the Termination of a Trust or Estate

Major Topics

• Alternative Minimum Tax for Trusts & Estates with Problem Example
• Application of IRC Sec. 199A to Fiduciary Entities
• Issues & Updates on Trust or Estate Terminations

Provider
California CPA Education Foundation
Course Level
Basic
CPE Field of Study
Tax
2
Who Should Attend

Tax practitioners, accountants and financial professionals.

Instructor(s)
Jacqueline Patterson
Prerequisites

Fiduciary Taxation: Back to Basics—Part 3

Advanced Preparation

This webinar is produced by AICPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Location
Webinar
Event Information
When
Jun 9, 2021
11:00 am - 12:50 pm MDT
Location
Webinar
Total CPE Credits
2
Format
Webinar

MEMBER


$ (% off)
$79.00

NON-MEMBER


$ (% off)
$109.00
Become A Member

Register for this Event

Webinar (CA): Fiduciary Taxation: Back to Basics—Part 4 of 4


Your browser is out-of-date!

Update your browser to view this website correctly.

Update my browser now

×